The History and Tradition of Accounting in Italy

David Alexander is Emeritus Professor of Accounting, Department of Accounting, Business School, University of Birmingham, England, and author of many articles, and several textbooks, in the field of international accounting and its theories and regulation. Stefano Adamo is Full Professor of Accounting, Business Administration and Business Management, Department of Economics, Management, Mathematics and Statistics, University of Salento, Italy, and author of many articles and textbooks in the field of financial accounting and regulation. Roberto Di Pietra is Full Professor of Accounting, Business Administration and Business Management, Department of Business and Law, University of Siena, Italy, pro tempore President of the Italian Society of Accounting History (Societ Italiana di Storia della Ragioneria, SISR) and author of many articles and textbooks in the field of financial accounting and accounting history. Roberta Fasiello is Associate Professor of Accounting, Business Administration and Business Management, Department of Economics, Management, Mathematics and Statistics, University of Salento, Italy, and an emerging expert in theoretical and international aspects of financial accounting and reporting.

Introduction Stefano Adamo, David Alexander, Roberto Di Pietra and Roberta Fasiello 1 The contribution of Maffeo Pantaleoni in the field of financial valuation Luciano DAmico and Riccardo Palumbo 2 Fabio Besta: financial valuations at the beginning of the twentieth century in Italy Antonella Paolini and Michela Soverchia 3 Financial valuations in the Italian patrimonialist tradition Stefano Coronella 4 Income measurement and asset valuation under Zappas theory David Alexander, Roberta Fasiello and Francesco Giaccari 5 The "functional value" (valore funzionale) in the Tuscan School of "Economia Aziendale": the contribution of Alberto Ceccherelli and Egidio Giannessi to financial valuation theory Enrico Gonnella 6 The financial statements in Aldo Amaduzzis thought Antonio Costa and Alessandra Tafuro 7 The contribution of Lino Azzini to Financial Accounting and Group Accounting in Italy Stefano Azzali and Luca Fornaciari 8 The contributions of Carlo Masini to accounting theories Paolo Andrei and Silvano Corbella 9 Financial valuations in Domenico Amodeos thought Sara Saggese, Adele Caldarelli and Riccardo Vigan 10 Paolo Emilio Cassandro and the rational valuations Stefano Adamo, Pierluca Di Cagno and Francesca Imperiale 11 Insights into the notion of goodwill from the Italian theoretical contribution Roberto Di Pietra 12 "Consumable income" according to Edoardo Ardemanis thought Alessandro Lai